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ACFE CFE-Investigation Exam Syllabus Topics:

Section	Weight	Objectives
Topic 1: Reporting and Case Resolution	10–15%	- Communicating findings to stakeholders - Case closure and follow-up actions - Structure and content of investigation reports
Topic 2: Sources of Information	15–20%	- Public records and databases - Digital and open-source intelligence - Financial and transactional tracing
Topic 3: Evidence Collection and Preservation	15–20%	- Chain of custody and evidence handling - Rules and procedures for evidence gathering - Analysis and interpretation of evidence - Types of evidence: documentary, digital, testimonial, physical
Topic 4: Interview Theory and Application	15–20%	- Questioning techniques and communication skills - Planning and preparing for interviews - Documenting and recording interviews - Purpose and objectives of interviews
Topic 5: Covert Operations and Informants	5–10%	- Legal and ethical boundaries - Working with sources and informants - Concept and use of covert operations
Topic 6: Fraud Examination Overview	10–15%	- Fraud examination process and methodology - Nature and scope of fraud examination - Predication and investigation planning
Topic 7: Admission-Seeking Interviews and Statements	10–15%	- Purpose and legal considerations - Conducting admission-seeking interviews - Obtaining and validating signed statements

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ACFE Certified Fraud Examiner - Investigation Exam Sample Questions (Q139-Q144):

NEW QUESTION # 139
A fraud examiner contacts a witness regarding an interview. If the respondent says. 'I'm too busy." how should the fraud examiner react?

A. Caution the witness that avoidance of the interview will be considered suspicious.
B. Explain that the respondent will be subject to discipline if they do not participate
C. Inquire about a more convenient time
D. Stress that the interview will be short.

Answer: D

Explanation:
When a respondent says "I'm too busy," it can be diffused by stressing "the interview will be short, the interviewer is already there, the project is important, [and] the interview will not be difficult".
Thus, stressing brevity is the recommended reaction.

NEW QUESTION # 140
An interviewer should primarily ask dosed questions during the information phase of an interview

A. False
B. True

Answer: B

NEW QUESTION # 141
Which of the following statements about fraud response plans is FALSE?

A. A fraud response plan should specify how every fraud examination should be conducted regardless of the type of fraud
B. A fraud response plan must be simple to understand and administer
C. A fraud response plan should create an environment to minimize risk and maximize the potential for success
D. A fraud response plan outlines the actions an organization will take when suspicions of fraud have arisen.

Answer: D

NEW QUESTION # 142
When a Certified Fraud Examiner (CFE) conducts a fraud examination the fraud examiner must proceed as though:

A. The suspect is gully
B. The case will end after the suspect IB terminated
C. The case will end in ligation
D. The matter will be resolved completely internally

Answer: C

NEW QUESTION # 143
Which of the following questions is MOST HELPFUL for fraud examiners to ask themselves when determining the legality of electronically recording a conversation?

A. "Will the recorded conversation take place before or after work?"
B. "Can the recording include both audio and video?
C. "Will the recording equipment produce a digital file?"
D. "How long is the anticipated recording expected to last?"

Answer: C

NEW QUESTION # 144
......

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